TMI BlogApplicability of service on rent - unregisteredX X X X Extracts X X X X X X X X Extracts X X X X ..... Applicability of service on rent - unregistered X X X X Extracts X X X X X X X X Extracts X X X X ..... Rent collected but not paid Service tax. Later date, registered with Service tax and started paying the Service tax. Is it required to pay service tax even if it is not registered with dept?. Reply B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Rama Krishana: The Reply: As on today, the matter is pending with the Supreme Court to decide whether service tax is payable on renting or not. IN view of Delhi high court you are not liable to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax. On the contrary as a matter of principle, where you are liable to pay service tax, you can not escape from your statutory liability on the ground non registration. Therefore, where the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax is payable for the period you remain unregistered, you have to pay service tax. However, you can challenge the demand itself u/s 73 where the demand is beyond the normal period of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of one year. X X X X Extracts X X X X X X X X Extracts X X X X
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